Turkey (Türkiye): Deadline for filing country-by-country report (2019) is 31 December 2020

Turkey: Deadline for filing country-by-country report

The deadline for entities required to file a country-by-country (CbC) report for 2019 is 31 December 2020.


With the presidential decree No. 2151, the OECD base erosion and profit shifting (BEPS) Action 13 rules—including requirements for a CbC report, Master file, and Local file—are effective in Turkey as of 24 February 2020.

Multinational entities (MNEs) with a consolidated revenue equal to or greater than €750 million must file a CbC report. The first reporting year is for 2019, and the deadline is 31 December 2020.

Currently, there are no activated “qualifying agreements” between Turkey and the competent authorities of other countries that would allow for an automatic exchange of CbC reports. Accordingly, if there are no activated qualifying agreements by the end of 2020, Turkish subsidiaries of eligible MNEs will be required to file in Turkey the MNE group’s CbC report for 2019 (due at the end of 2020).

It is not clear whether Turkey will accept the OECD’s XML schema 1.0.1 or schema 2 for filing purposes of the 2019 CbC report. Therefore, in order to meet the 31 December deadline, in the event the tax authorities in Turkey do not announce the technical filing system, MNEs need to consider how to prepare and to be ready to submit the CbC report in Turkey.

Read a December 2020 report [PDF 131 KB] prepared by the KPMG member firm in Turkey

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